Obama Company sells its product for $25 per unit. During 2020, it produced 20000 units and sold 10000 units (there was no beginning inventory). Costs per unit are: direct materials $5, direct labour $4, and variable overhead $3. Fixed costs are: $240000 manufacturing overhead, and $40000 selling and administrative expenses. The per-unit manufacturing cost under variable costing is $12.00. $24.00. $26.00. $36.00.